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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 476 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah seperti berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai Pendapatan (Potongan bagi Bayaran Sewa) (Syarikat Berstatus Tun Razak

Exchange Marquee) (Pindaan) 2021.

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(2)

Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2021.

Pindaan kaedah 5

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Seksyen 2

Kaedah-Kaedah

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Cukai

Pendapatan

(Potongan

Bagi

Bayaran

Sewa)

(Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 31/2013] dipinda dalam kaedah 5 dengan menggantikan perkataan “2020” dengan perkataan “2025”.

Dibuat 24 Disember 2021

[Perb. MOF.TAX(S)700-2/1/115; LHDN. 01./12.5/353/61/3-23; PN(PU2)80/JLD.104]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 476 3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR RENTAL PAYMENTS) (TUN RAZAK EXCHANGE

MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2021

Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the

Income

Tax

(Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company)

(Amendment) Rules 2021.

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(2)

These Rules shall have effect from the year of assessment 2021.

Amendment of rule 5 2.

The Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee

Status Company) Rules 2013 [P.U. (A) 31/2013] are amended in rule 5

by substituting for the words “2020” the words “2025”.

Made 24 December 2021

[Perb. MOF.TAX(S)700-2/1/115; LHDN. 01./12.5/353/61/3-23; PN(PU2)80/JLD.104]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 476 2021, currently marked in force and first recorded in 2021.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 was first recorded in 2021.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN SEWA) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is published at lom.agc.gov.my.